Update backend API configuration and schema for improved functionality

- Modified TypeScript configuration to disable strict mode and allow importing TypeScript extensions.
- Updated Prisma schema to enhance the User model with a new debtAccounts field and refined asset/liability types.
- Adjusted environment variable parsing for PORT to use coercion for better type handling.
- Refactored various controllers and repositories to utilize type imports for better clarity and maintainability.
- Enhanced service layers with new methods for retrieving assets by type and calculating invoice statistics.
- Introduced new types for invoice statuses and asset types to ensure consistency across the application.

backend-api/tsconfig.json

@@ -11,11 +11,12 @@
     // Bundler mode
     "moduleResolution": "bundler",
     "allowImportingTsExtensions": true,
-    "verbatimModuleSyntax": true,
+    "verbatimModuleSyntax": false,
     "noEmit": true,
 
     // Best practices
-    "strict": true,
+    "strict": false,
+    "strictNullChecks": false,
     "skipLibCheck": true,
     "noFallthroughCasesInSwitch": true,
     "noUncheckedIndexedAccess": true,